Revenue Statistics in Asian and Pacific Economies

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The Revenue Statistics in Asian and Pacific Economies publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) with the financial support of the European Union and the Government of Japan. It compiles comparable tax revenue statistics for Australia, the Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, New Zealand, Papua New Guinea, the Philippines, Samoa, Singapore, the Solomon Islands, Thailand and Tokelau and comparable non-tax revenue statistics for the Cook Islands, Papua New Guinea, Samoa and Tokelau. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons of tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.




Special Feature: Managing taxpayers' compliance

The level of tax revenues in an economy is influenced by many factors, including economic structure and conditions, tax policy and tax administration, as well as the level of taxpayers’ compliance and government enforcement, as outlined in . This chapter discusses a number of important issues in the management of taxpayers’ compliance: (i) compliance risk management, including the conduct of tax gap research; (ii) managing the compliance of large taxpayers; (iii) international tax avoidance and evasion; (iv) optimising the use of tax withholding at source and third party reporting requirements; and (v) the use of voluntary disclosure policies and programmes.



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